Roger, who is 42 years old, is a young executive with great business acumen. He recently accepted a position as CMO with KMU, a publically traded company. As part of the transition, he transferred his retirement plan assets from his employer's qualified plan to KMU's qualified plan, which provides a Roth account option. Roger transferred $500,000, which consisted of the following: 1) $250,000 of pre-tax deferrals and related income, 2) $200,000 of employer matching contributions, and 3) $50,000 of qualified non-elective contributions and related income. Which of the following cannot be converted to the Roth account in KMU's via an in-plan Roth rollover? The salary deferrals of $250,000 The matching contributions of $200,000 The qualified non-elective contributions of $50,000 All can be converted by way of an in-plan Roth rollover